@article{paperid:1093323, author = {Lari Dashtbayaz, Mahmoud and Aljaberi, Amjed and Albader, Khaled and Alkhafaji, Bashaer Khudhair Abbas}, title = {The Relationship between Intellectual Capital and Audit Fees}, journal = {Journal of Risk and Financial Management}, year = {2023}, volume = {16}, number = {2}, month = {February}, issn = {1911-8066}, pages = {93--121}, numpages = {28}, keywords = {intellectual capital; human capital; structural capital; relational capital; financial restatement; audit fees}, }